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He has been officiating high school and NCAA basketball for more than 20 years.  \nDesign and layout by Matt Bowen  \nCopyright © 2013 by Referee Enterprises, Inc. 2017 Lathrop Avenue, Racine, Wisconsin 53405  \nPublished jointly by Referee Enterprises, Inc. and the National Association of Sports Officials (NASO).  \nAll rights reserved. No part of this book may be reproduced in any form or by any means, except for the inclusion of brief quotations in a review, without permission from the publisher.  \nPrinted in the United States of America.  \nDisclaimer  \nThis publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service and that the author is not offering such advice in this publication. If legal advice or other expert assistance is required, the services of a licensed professional should be sought. All information was current at the time of publication.  \nContents  \nIntroduction  ......................... 5  \nPart 1  \nUnderstanding the Rules of the Game: Taxation of Sports Officials  ........... 6  \nPart 2  \nIncome  ........................... 8  \nPart 3  \nExpenses  ......................... 9  \nPart 4  \nFrequently Asked Questions  .......... 14  \nPart 5  \nTables and Forms  .................. 17  \nPart 6  \nGame Log  ........................ 28  \nIntroduction  \nThe Internal Revenue Service takes a critical look at the income tax filings made by sports officials—professional and amateur.  \nReferee and the National Association of Sports Officials (NASO) are here to help you prepare for those situations. Information on the taxation of sports officials, and how income and expenses are determined and viewed by taxing jurisdictions, is contained within this booklet.  \nThe information is only a guide; you should contact a professional for advice pertinent to your particular situation.  \nHow to Use This Guide  \nThroughout the following pages, references are made to various tax forms and tables, identified as“Exhibits.”Samples of those documents are located on pages 18-25 in the“Tables and Forms”section.  \nSports Officials Tax Guide 5  \nPART 1  \nUnderstanding the Rules of the Game: Taxation of Sports Officials  \nIndependent Contractor versus Employee  \nWorker classification is an area of  \ngovernment, state governments  \ngreat interest to employers, the federal and sports officials. Its impact on each  \nof those entities can be very large. Generally, employees are more expensive for employers than are independent contractors. Conversely, a worker’s overall tax liability is generally greater if taxed as an independent contractor rather than as an employee. State governments manage unemployment programs that benefit employees but do not benefit independent contractors. This discussion will be limited to the impact on sports officials of the employee versus independent contractor issue.  \nThere are two main categories of workers – employees and independent contractors. Employees are individuals who provide services for employers within an employment relationship. Independent contractors are individuals who provide services outside an employment relationship. They are selfemployed. Generally, a worker’s status will be determined by the type of business, not the worker, and is sometimes controlled by a matter of law. For example, if officials are employees of a school district, that school district should treat them as employees for officiating purposes. Th","cbCaitZvcIzATMnW","https://ap.wps.com/l/cbCaitZvcIzATMnW","pdf",4941206,31,"English","# Introduction\n## How to Use This Guide\n# Part 1\n## Understanding the Rules of the Game: Taxation of Sports Officials\n## Independent Contractor versus Employee\n## Tax Considerations (Exhibit 1)\n# Part 2\n## Income\n# Part 3\n## Expenses\n# Part 4\n## Frequently Asked Questions\n# Part 5\n## Tables and Forms\n# Part 6\n## Game Log","[{\"question\":\"How does employee status affect sports officials' income reporting?\",\"answer\":\"When treated as employees, sports officials report income as wages on page one of Form 1040, and certain job-related expenses may be claimed as miscellaneous itemized deductions on Schedule A subject to a 2% adjusted gross income floor.\"},{\"question\":\"What tax responsibilities change when officials are treated as independent contractors?\",\"answer\":\"Independent contractors handle their own income tax and also pay Social Security and Medicare taxes. Officials may need Form 1099-MISC for amounts received above $600 from a payer, and may have to make estimated tax payments.\"},{\"question\":\"When are estimated tax payments due for independent contractors?\",\"answer\":\"Estimated payments are due April 15, June 15, September 15, and January 15. The due dates are not tied to calendar quarters; they support a pay-as-you-go system for self-employed individuals.\"}]","Sports Officials Tax Guide - save time and money on your taxes | PDF"]